This notice explains how VAT applies to travel agents and tour operators.
This notice cancels and replaces Notice 709/6 (May 1997). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
1 March 2002
HM Revenue & Customs
VAT Notices: numerical order
VAT Notices: alphabetical order
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.